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    <title>2022 (6) TMI 535 - CALCUTTA HIGH COURT</title>
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    <description>The appellate court found in favor of the appellant, ruling that an unregistered partnership firm can maintain a complaint under Section 138 of the NI Act. It clarified that one partner has the authority to file a complaint without the consent of other partners. The court held that the respondent had an existing debt and failed to rebut the presumption under Section 139. It also deemed the demand notices properly served and dismissed the argument regarding improper examination under Section 313 Cr.P.C. The judgments of acquittal were set aside, and the cases were remanded for recording conviction and sentencing against the respondent.</description>
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    <pubDate>Fri, 10 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 535 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=423694</link>
      <description>The appellate court found in favor of the appellant, ruling that an unregistered partnership firm can maintain a complaint under Section 138 of the NI Act. It clarified that one partner has the authority to file a complaint without the consent of other partners. The court held that the respondent had an existing debt and failed to rebut the presumption under Section 139. It also deemed the demand notices properly served and dismissed the argument regarding improper examination under Section 313 Cr.P.C. The judgments of acquittal were set aside, and the cases were remanded for recording conviction and sentencing against the respondent.</description>
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      <pubDate>Fri, 10 Jun 2022 00:00:00 +0530</pubDate>
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